Steel wool will work OK with WD-40 as a lubricant and will clean the tubes really well. Too coarse will scratch and too fine won't work quickly, but get a good brand either way. The Harbor Freight stuff is terrible. You can also use emery cloth in the finer grades to get a uniform finish all around the tube by wrapping it around and see-sawing it.
I would LOVE to have polished headers, but I gave up and heat wrapped them instead to save my right inner thigh :upset: